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This research aims to determine the level of company health from a financial aspect based on the Decree of the Minister of BUMN Number: KEP-100/MBU/2002 at PT. Krakatau Steel (Persero) Tbk for the 2017-2021 period. The method used in this research is quantitative descriptive. This health level assessment uses 8 financial aspect indicators, namely ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and Total Own Capital to Total Assets. Based on the research results, PT. Krakatau Steel (Persero) Tbk for the 2017-2021 period experienced increases and decreases as seen from 8 financial ratio indicators. The financial health assessment in 2017 and 2018 was in the unhealthy predicate in the BBB category with a final score of 55 in 2017 and 53.21 in 2018, however in 2019 it was in the unhealthy predicate in the CCC category with a final score of 30, whereas in 2020 it was ranked as unhealthy in the BB category with a final score of 47.14 and in 2021 it was ranked as unhealthy in the BBB category with a final score of 55. So it can be concluded that the financial health of PT. Krakatau Steel (Persero) Tbk is in an unhealthy condition.

This research aims to determine the influence of Good Corporate Governance on the financial performance of sharia banking listed on the Sharia Capital Market or the Indonesian Stock Exchange (BEI) for the 2016-2020 period. In this study, a purposive sampling technique was used in sampling so that a sample of 11 sharia banking companies was obtained. The type of data used in this research is secondary data which is then assisted by using the SPSS application to carry out data analysis techniques. And in measuring financial performance using Return On Assets (ROA). The results of this research can be concluded that Institutional Ownership has a significant effect on the financial performance of Islamic banking based on multiple linear analysis tests. The results also show that the Independent Board of Commissioners has a significant influence on the financial performance of sharia banking. And the audit committee also has a significant influence on the financial performance of sharia banking. The limitations of the research are the limited information published by sharia banking so that some of the population cannot be used as research samples and the research period is relatively short, namely only 5 years so that the research carried out by researchers does not reflect the long-term condition of the company and the data obtained is still not optimal. Suggestions for future researchers are to take a longer research period so that the data obtained can be more optimal.

This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression

Micro, small and medium enterprises (MSMEs) are productive business units that can stand alone and are carried out by individuals or business entities in all economic sectors that have been able to survive amid the economic crisis that has hit since 1997 and have even become a lifeline for the country's economic recovery. In the city of Pekalongan, cooperatives can play an important role in community businesses, such as MSMEs. This is an effort to overcome poverty in society. This research uses a descriptive qualitative approach. The data used in this research is primary and secondary data. Primary data was obtained from interviews with MSMEs in Pekalongan City and secondary data was obtained from various sources, namely from the Central Statistics Agency (BPS), the Financial Services Authority (OJK), journals and articles relevant to research. Sharia cooperatives have products and mechanisms that are based on the Koran and the hadith of the Prophet. In its implementation, the cooperative system is able to provide loans that are far from the interest element which is clearly prohibited by the Shari'a. Cooperatives have various contracts that can guarantee the smooth transaction process for MSMEs that need funds or MSMEs who want to save their funds. From these interviews, the role of cooperatives in terms of MSME capital has great potential. Cooperatives can be a driving force in the growth of the real sector, especially MSMEs. With the presence of cooperatives, it helps the community, especially MSMEs, in realizing and developing their business. Apart from that, cooperative activities do not contain elements of usury, gharar and maysir.    

The target audience for this Science and Technology Application Program is the Nurimas batik making group which has 11 members and is located in Pajerukan Village, Kalibagor District. The emergence of this group was triggered by the large demand for batik products in Kalibagor District in particular and in Banyumas Regency in general which has not been served, namely 10,020 people from school students, teachers and employees within the Kalibagor District. School students, teachers and employees in Banyumas Regency are generally required to wear batik clothing 2-3 days a week. Meanwhile, the Nurimas Batik group is the only batik craftsman from the Kalibagor District area. The partners' main problems are that many of the production equipment is no longer suitable and there is a lack of capital due to the Covid 19 pandemic, the partners have not started a business in promoting their products to potential customers, the partners have not mastered the online marketing or sales of their batik, the partners do not understand group management. which is good, the partners do not implement order in their group's administrative records, the batik motif designs of the batik-making partners are still simple and not yet varied, their mastery of business management is still lacking and they do not carry out standardized bookkeeping. This activity has resulted in an increase in equipment and production materials owned by partners, increased sales, the ability to market on-line, increased partner mastery of group management and administration, results of administering activities, group financial reports, and scientific articles. In order to obtain the specified goals and outcomes, the team carries out outreach programs to partners, practice and mentoring. The method used to evaluate is to compare the level of knowledge with capabilities and production results. Then compare marketing activities before the Science and Technology Application service program and after.

This research explains how investment in the capital market has developed, this article tries to outline several risks that have the potential to occur in investing in the capital market. Keywords; Risk, Investment, and Capital Markets Abstract The capital market is a place where companies seek funds to finance their business activities. Apart from that, the capital market also collects public funds directly by investing funds into healthy and well-managed companies. The main function of the capital market is as a means of capital formation and accumulation of funds for financing a company/issuer. The presence of capital market institutions in Indonesia adds to the list of alternatives for people who have excess funds and are interested in investing in their funds. This article tries to explain how investment in the capital market is developing, besides this, this article tries to explain some of the risks that have the potential to occur in investing in the capital market.

Limited capital is one of the reasons people do not dare to open a business, because for an entrepreneur, capital is one of the requirements for running or building a business. There are two forms of capital, the first is capital in the form of money or goods. Second, namely intellectual capital such as knowledge, abilities, skills and commitment. The distribution of productive capital is expected to be able to improve the community's economy with business capital loans for the community. In reality, there are many negative perceptions regarding business capital lending, so it is canceled. The formulation of the problem in this research is the Role and Constraints/Barriers of PT Permodalan Nasional Madani Mekar in Financing Micro, Small and Medium Enterprises (MSMEs) in Jambi City. The research method in this research is a qualitative research method. The data collection techniques were carried out using observation, interviews and documentation. The results of this research are that the role of PT Permodalan Nasional Madani Mekaar in financing is to help MSME players face their obstacles in running MSMEs such as lack of capital. PT Permodalan Nasional Madani Mekaar provides capital assistance with a very fast process and without any burdensome requirements for its customers. And the obstacles/obstacles faced by PT Permodalan Nasional Madani Mekaar include the factor of customer dishonesty during interviews with PNM Mekaar and obstacles to customers running away or abandoning responsibilities.  

Furniture business units in the city of Tasikmalaya altogether had 217 business units in 2018 with an investment value of IDR 28,677,699,000, a production value of IDR 82,656,245,000 and absorbing a workforce of 1,538 people. The aim of this research is to gain a better understanding of the use of raw materials, capital and labor by furniture craftsmen in Tamansari District, Tasikmalaya City. The analytical tools used in this research are multiple regression, coefficient of determination, and hypothesis testing. Multiple regression is used to identify the relationship between independent variables (raw materials, capital, labor) and dependent variables (income of furniture craftsmen). The research results show that raw materials, working capital and labor have a significant influence on the income of furniture craftsmen in Tamansari District, Tasikmalaya City. This means that efficient use of raw materials, capital and labor can increase the income of furniture craftsmen in the region. These results can be used as a basis for developing and improving the business of furniture craftsmen in Tasikmalaya City

The Bayat community is a community that has skills in making pottery crafts. Selling pottery crafts is one of the uses of individual creativity and skills and talents possessed by the Pagerjurang Bayat Klaten community which can be used to create prosperity and employment opportunities through the creativity and inventiveness of individual communities. The potential that exists not only requires capital, energy and funds for manufacturing, but Bayat village pottery entrepreneurs need to change their marketing strategy by using modern technology in the form of using Android devices in building their marketing strategy. This Community Service aims to motivate pottery entrepreneurs to form creative ways of thinking and productive behavior in developing marketing through Android devices. The Community Service Method uses qualitative and quantitative methods as a strategy for achieving goals. And as a result of community service activities, pottery craftsmen are able to implement marketing strategies using Android devices, so that sales turnover targets are achieved

Community Service is a lecturer's obligation which must be carried out as an implementation and recognition of the Tridharma of Higher Education, and is a lecturer's concern for environmental sustainability and the existence of community life. One form of concern from researchers which focuses on the community economic sector is still being carried out in order to play a role in the development of the nation's economy. The methodological approach used by researchers is to provide counseling and assistance to micro, small and medium business actors in managing their businesses with marketing strategies to increase profitability in their businesses. Micro, Small and Medium Enterprises (MSMEs) are one of the economic implementers that give color to Indonesia. The number of MSMEs is increasing every year and has absorbed a lot of workers. The existence of MSMEs is part of human life activities to meet their daily needs as well as their existence in the era of economic globalization and the ability to survive in the face of the economic crisis and during the Covid-19 pandemic. Marketing also requires a strategy that will later be able to win a battle. Because he considers that there are many opponents in the market field who have similarities in their business and should not be turned off. As in the Pancasila economic system, fellow market players should have a sense of mutual care from large entrepreneurs towards smaller entrepreneurs. Therefore, it is necessary to have a Grand Strategy and a Core Strategy or what is called a Core Strategy. (Buchari, 2018) Almost every month MSMEs in the Jember Lor area continue to increase, more people choose business as a way to gain financial income for the family. However, MSME business is still carried out conventionally without any thought for the development of the business. As explained above, assistance is needed for MSME business actors who are willing to become respondents to gain knowledge about marketing strategies in order to increase profits and ensure that their business can survive and develop.

The basic knowledge and strategies of microenterprise actors are important to help them manage and develop their businesses more effectively. The following section presents basic knowledge and strategies that may be useful for microentrepreneurs. Knowledge of the concepts, characteristics and challenges facing microenterprises, including resource constraints, access to capital and scale of operations. Understanding the local market, competitors, consumer trends and purchasing behavior can help determine the right marketing strategy. Basic issues of financial management, Hopefully, SWOT analysis can help business stakeholders reassess the internal and external factors of the business.

Based on data from the Ministry of Environment, the Indonesian population produces around 2.5 liters of waste per day or 625 million liters of the total population. Waste produced in households includes organic waste, inorganic waste and B3 waste (Toxic and Hazardous Materials). The problem in the city of Bandung is the lack of awareness among the public. People still throw away waste without separating it between organic and inorganic. By sorting waste, waste can be reused directly by making crafts from used goods and reused indirectly by selling used goods to scavengers, junkyards or waste banks. This waste-related problem is then elaborated on the capital requirements that novice investors usually face. The solution to the problem is in the form of awareness regarding waste sorting, then processing the waste into products that have selling value. Then the proceeds from the product selling can be used for investment by topping up the customer funds account) which can then be used to buy stock in the capital market.

This Community Service Partner (PKM) is a small micro business of Brick. Knowledge about inventory management in the Brick business is still a fundamental weakness in meeting market demand, so that the price of Brick is relatively determined by the market. The purpose of this service is to motivate Brick business owners to have the knowledge and skills to be able to carry out proper inventory management as a support in developing their business. The method of implementation uses a combination of lecture and practice. Participants consist of Brick business owners in Bajeng District, Gowa Regency. The technique of implementing the activity consists of three stages starting from the preparation stage, the implementation stage, and the activity evaluation stage. The results of the training show that Brick business owners have difficulty managing the inventory of their business due to limited business capital. The finances used in business are still combined with finance for household needs. After the simulation is carried out, the participants can understand inventory management in the business. Furthermore, Brick business owners can know inventory management properly. Knowledge about inventory management is emphasized on Brick business owners because the productive life of Brick is only 5 months in one year, so inventory can be a strategy to increase operating profits. The limitation in this training is that the implementation method has not used mentoring techniques, so that knowledge about inventory management can be implemented in business activities.    

The development of the potential of MSMEs in Indonesia cannot be separated from banking support in distributing financing to MSME players. The role of BPR in developing community businesses, especially MSMEs, is to participate in providing financing to the community to develop their businesses. The aim of this research is to determine the effect of providing micro credit on the development of MSME customers of BPR TLM Kas Naikoten and to determine the difference in customer income before and after receiving credit. The research methodology used is a quantitative approach. The sample used was BPR TLM Kas Naikoten Micro Credit Customers from 2021 to 2022, totaling 79 respondents. The data analysis used in this research is simple linear regression analysis and comparison tests, with the help of SPSS version 24. The results of the research conducted show that the provision of microcredit has a significant effect on the development of MSME customers of PT. BPR TLM Cash Naikoten. The development of the Customer's business occurs in increasing business capital, increasing sales turnover, increasing income, expanding the business and increasing the workforce. And there is a significant difference in the income level of PT customers. BPR TLM Kas Naikoten before and after receiving microcredit. The average income of customers after receiving BPR TLM Kas Naikoten micro credit has increased, where the average income before receiving micro credit is IDR 2,912,063.29 and after receiving micro credit is IDR 3,589,506.33.    

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

This study aims to find out the study of the relationship between capital punishment and human rights. The type of research used is a systematic literature review, namely the study of related journals, articles, laws, and books. The results of this study indicate that the death penalty in Indonesia still experiences several mistakes that lead to violations of human rights, so capital punishment is needed as an alternative punishment.

Rice is included in the class of annual crops or young plants, namely plants that are usually short-live less than one year and only one time to produce, after the planting period ends the plant will die or be replaced by a new plant. Rice plants have a stems that are branched, the leng of stem depends on the type. Local types of rice have longer stems than superior types of rice. Rice stem segments are hollow and round, as with other plants, the roots of the rice both taproot and fibrous roots are branched. In the agricultural cultivation system requires technology to facilitate farming activites. One of the farmer groups that cultivate semi-organic and non-organic rice is the Muara Hurip Taruna Tani Farmer Groups. This reaserch aims to determine the cost, revenue, and comparison of the feasibility of semi-organic and non-organic rice farming. The results showed that the total cost incurred by semi-organic rice farmers was Rp. 3.282.823,73 while the total cost for non-organic rice farmers was Rp. 4.792.901,73. Total revenue for semi-organic rice farmers amounted Rp. 20.400.000,00, while for non-organic rice farmers revenue amounted Rp. 13.200.000,00. R/C ratio of semi-organic rice farming is greater at 6,21, meaning that every one Rupiah of capital spent obtained revenue Rp. 6,21. While the value of the R/C ratio of non-organic rice farmers is 2,75, meaning that every one Rupiah of capital spent obtained revenur Rp.2,75. This shows that for both farms is feasible to cultivate.

In today's digital era, the economy is a very important aspect for every human life in order to meet every need such as clothing, food and shelter. In Islam, every human being is encouraged to compete in trying, but Islam underlines that the intended effort should be in terms of goodness not the other way around which can plunge people into satanic acts. In this study the method used is a qualitative method. The informants in this study were eight traders and three buyers. The type of data used is primary data with data collection techniques in the form of observation, interviews and documentation. Checking the validity of the data is done by testing the internal validity (credibility), preparing a triangulation plan, identifying informants and participants. Based on the results of this study indicate that the competition between traders in the Keramat Tinggi Market, Muara Bulian District includes five principles, namely unity (unity), balance (fairness), free will, responsibility, and truth. Of the five principles, most of the business competition activities carried out by traders are in accordance with Islamic business ethics, although there are some traders who carry out unfair business competition and conflict with Islamic business ethics, namely traders with large capital, setting prices below the prices of other traders and there are Merchants who report that the quality is not in accordance with their merchandise with the aim of turning off other traders and can harm the buyer. In implementing the five principles of Islamic business ethics there are obstacles to the principle of responsibility because there are some traders who actually provide insurance or compensation to the buyer if there is a defect in the goods and also some do not provide insurance to the buyer if there is a defect in the goods. But this happens not for the sole reason of making a profit, but to minimize the losses that occur.  

This research aims to find out whether the Fixed Asset Ratio, Return On Assets, Firm Size, and Working Capital Turnover have an influence on the Capital Structure of PT. Aneka Gas Industry Tbk. This type of research is associative research with a quantitative approach. The population and sample used in this research are the financial reports of PT Aneka Gas Industry Tbk for the period 2014 - 2022 or for 9 years which were obtained using a saturated sampling technique. The data collection technique used in this research uses documentation techniques and literature study. The data source used in this research is a secondary data source obtained from the official website of the Indonesian Stock Exchange www.idx.co.id. The data analysis techniques used in this research are the classical assumption test, multiple linear analysis, coefficient of determination test, t test, and f test. The results of this research show that partially the Fixed Asset Ratio (X1) does not have a significant influence on Capital Structure (Y), partially Return On Assets (X2) does not have a significant influence on Capital Structure (Y), partially Firm size (X3) does not has a significant influence on Capital Structure (Y), and Working Capital Turnover (X4) partially does not have a significant influence on Capital Structure (Y). Meanwhile, simultaneously Fixed Asset Ratio, Return On Assets, Firm Size, and Working Capital Turnover have a significant influence on the capital structure of PT. Aneka Gas Industry Tbk.

The banking industry is one of the businesses that relies on trust which is the main foundation of banking activities, namely confidence from the public as a Islamic banking service user, grows well for an Islamic banking can be seen from the financial performance itself. Today’s liquidity is very important for Islamic banks in carrying out activities, whether to overcome urgent needs, meet customer demand to financing, providing flexibility in achieving interesting and profitable investment opportunities so as not to inhibit sharia banking itself. In this study aims to determine the Effect of Third Party Fund (Dpk), Return On Asset (Roa), And Capital Adequacy Ratio (Car) On Liquidity (Fdr) At the Sharia Bank of General Sharia Year 2017-2022. This study used the type of Quantitative Research using secondary data acquired from the official www.ojk.go.id This study was carried out using a multiple linear regression analysis method that has the results of the study that Third Party Fund negatively affects Financing Deposit Ratio which is evidenced with -thitung> ttabel (-2,605> 1.720). The Return On Asset did not significantly affect Financing Deposit Ratio which was evidenced by thitung <ttabel (1.487 <1.720). Capital Adequacy Ratio has no significant effect to Financing Deposit Ratio which is evidenced by -thitung <ttabel (-1,315 <1.720). As well as Third Party Funds, Return On Asset, Capital Adequacy Ratio Has a simultaneous effect on Financing Deposit Ratio which is evidenced by Fstatistik <0.05 (0.000 <0.05) and Fhitung Ftabel (16.647> 39). With an effect of 0.714 or 71% on FDR at Bank Syariah Public and the remaining 29% are influenced by other variables not included in this study.